I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

dynamic microsimulation model to a tax-benefit simulator that allows converting gross wages into disposable incomes. On …We quantify the private and fiscal lifetime returns to higher education in Germany accounting for the redistribution … through the tax-and-transfer system, cohort effects, and the effect of income pooling within households. For this purpose we …